About partial revision of city tax regulations with the enforcement of temporary exception law of local tax (updated on August 6, 2024)

Partial amendments to the City Tax Ordinance were passed at the 3rd regular meeting of City Counsil in 2012, and were promulgated on September 25, 2012. In addition, incidental opinion (PDF: 74KB) was attached at the time of approval.

※Updated on August 6, 2024
　500 yen increase of tax rate of per capita rate of personal municipal tax was finished in 2023.
(The per capita rate after 2024 will be 3,900 yen for personal municipal tax and 1,300 yen for personal prefectural tax. In addition, the per capita rate before 2023 will be raised by 500 yen according to the previous example. )
　

（１） Increase the per capita rate of personal municipal tax by 500 yen　

Among the restoration and reconstruction projects following the Great East Japan Earthquake, the emergency disaster prevention and reduce disaster damage projects conducted by local governments nationwide are subject to a special local tax law enacted to secure their financial resources. The standard tax rate has been raised by 500 yen only for 10 years from FY2014.

As Motoichi, we work on administrative reform and securing of financial resources more than ever, but push forward community development to protect citizen's security, security and steadily take earthquake disaster measures to build Yokohama where we can live in the future In order to do so, it is necessary to secure necessary financial resources, so based on the purpose of this special law, we will temporarily raise the per capita rate of personal municipal tax by 500 yen from FY2014 to FY35. (In addition, personal prefectural tax will be raised by 500 yen during the same period.)

• Subsidiary provisions

Article 2, Paragraph 2 of the Act on Temporary Special Provisions for Local Taxes Related to Securing Financial Resources Required for Disaster Prevention Measures Implemented by Local Governments for Reconstruction from the Great East Japan Earthquake

• Application

From fiscal 2014 to fiscal 2023 (from June 2014 to May 2024)

（２） Abolition of Retirement income 10% tax credit

As a result of the 2011 tax reform, the 10% Retirement income tax credit for personal residence tax will be permanently abolished. However, in conjunction with (1), the 10-year increase in revenue from this abolition will be financed for emergency disaster prevention and reduce disaster damage projects conducted by local governments nationwide.

• Application

From retirement allowances paid after January 1, 2013 (permanent measures)

（１） Countries: Tax and financial schemes for earthquake disaster countermeasures implemented by local governments nationwide

As a necessary tax and financial measure for local governments nationwide to implement emergency disaster prevention and reduce disaster damage projects during the intensive reconstruction period from FY2011 to FY27, the government has prepared the following schemes, including the enactment of the Act on Temporary Special Provisions for Local Taxes (H23.12.2 Promulgation) concerning securing financial resources necessary for disaster prevention measures implemented by local governments.

（２） The way of thinking of Motoichi: Make full use of tax and financial schemes prepared by the government

The tax revenues associated with the revision of the ordinance in fiscal 2012 are expected to be approximately 12 billion yen in a single fiscal year, including approximately 900 million yen in the per capita rate increase and approximately 300 million yen in the abolition of the 10% tax credit for Retirement income. This increase will be used to finance the redemption of projects in which local government bonds (emergency disaster prevention and reduce disaster damage business bonds) can be allocated.

• Concept of utilizing financial resources (estimated as of September 2012)

• Project cost settlement amount and financial resources related to earthquake disaster countermeasures

Earthquake disaster countermeasures operating expenses from FY2012 to FY2016 were 83 billion yen.

As a source of funding, we actively introduced national expenses and used municipal bonds of 13.1 billion yen while securing fiscal discipline.

In utilizing municipal bonds, we made the most of the tax and financial scheme prepared by the government as follows.

• Issuance of "Emergency Disaster Prevention and reduce disaster damage Business Bonds"

• Tax revenues from raising the per capita rate of personal municipal tax by 500 yen will be used to redeem funds for businesses that can be allocated to emergency disaster prevention and reduce disaster damage business bonds.

• Reference

Earthquake Countermeasures Business (H24-H28) Financial Results of Earthquake Countermeasures Business organized by the FY2012 budget (PDF: 98KB)

About earthquake disaster measures business in original budget in 2012 (PDF: 154KB)

Related laws and regulations (PDF: 180KB)

Ministry of Internal Affairs and Communications website (outside site)